State v. McDowell Lodge No. 112

Lively, Judge:

The crucial question involved in this litigation is whether the real property of a masonic lodge, a part of which is rented for commercial purposes and which produces, a substantial income, is subject to taxation.

McDowell Lodge No, 112, A. P. & A. M., duly organized and chartered as a masonic lodge under the laws, owns real estate in Welch, McDowell county, consisting of a lot on which it has erected a four-story building and basement, the third and -fourth stories of which are used for lodge purposes ; the first and second floors -rented as offices to various persons, and the…